Wszystkie pola: base erosion - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Regulacje z zakresu międzynarodowego prawa podatkowego a wdrożenie działań BEPS
International tax law in light of Base Erosion and Profit Shifting (BEPS)
Autorzy:: Gajewski, Dominik J.
Powiązania:: https://bibliotekanauki.pl/articles/11364388.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: international tax law
BEPS
double taxation agreements
Opis:: The article looks at the international regulations on income taxation and profit generated by entities conducting cross-border activity. Particular attention is given to current trends in international tax law and domestic legislation, which are related to BEPS schemes (Base Erosion and Profit Shifting). BEPS refers to corporate tax strategies used by transnational companies in order to shift profits from higher-tax locations to lower-tax ones. The author focuses on the Model Tax Convention on Income and on Capital, adopted by OECD in order to shape legal framework with a view to combat tax evasion. Proposals developed in this act are also discussed.
Źródło:: Studia BAS; 2018, 2(54); 113-138
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Bilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019
Balance of profits and costs of the measures aimed at tightening up the Polish tax system in 2015–2019
Autorzy:: Jamroży, Marcin
Łożykowski, Aleksander
Powiązania:: https://bibliotekanauki.pl/articles/2897414.pdf
Data publikacji:: 2020
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: tax system in Poland
tax gap
erosion of tax base
fiscal effect
Opis:: The paper provides an assessment of measures aimed at tightening up the Polish tax system in 2015–2019. In particular, the positive fiscal effect of limiting the VAT and the CIT gaps as a response to legislative changes is to be noted. On the other hand, the effects of the measures aimed at tightening up the Polish tax system include the adjustment or compliance costs for enterprises and tax administration. Sealing the Polish tax system is an inherently long-term process which, in addition to the original fiscal purpose, constitutes a challenge for the legislator to avoid excessive fragmentation of tax law.
Źródło:: Studia BAS; 2020, 4(64); 95-119
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Dochody z działalności gospodarczej – analiza stanu obecnego i możliwe kierunki zmian
Income from business activity. Current status and directions for change
Autorzy:: Jamroży, Marcin
Powiązania:: https://bibliotekanauki.pl/articles/11364392.pdf
Data publikacji:: 2018
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: business income
erosion of tax base
tax valuation
business restructurings
lump-sum taxation forms
Opis:: The article provides an analysis of the current income taxation model in Poland with regard to business activity. The rationale behind the call for change is the erosion of tax base, which can be seen particularly in the activities of related entities and the so-called aggressive tax planning. The author discusses the current regulatory framework and proposes alternatives, particularly solutions relating to the duality in income taxation of commercial companies, lump-sum taxation forms, rules determining tax base, tax valuation of transactions, as well as taxation of business restructuring.
Źródło:: Studia BAS; 2018, 2(54); 179-203
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

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